Indonesia MSME Final Tax (PPh Final UMKM) Calculator

About the Indonesia MSME Final Tax (PPh Final UMKM) Calculator

Work out Indonesia’s final income tax on the turnover of a micro, small or medium business (PPh final UMKM): 0,5% of each month’s gross turnover, paid by the 15th of the next month, with nothing to pay on the first Rp 500.000.000 of an individual’s turnover in a year. The calculator also tells who may use the final tax and up to which tax year, under the rules as PP 20/2026 left them: no time limit for individuals and single-founder companies, four tax years for a cooperative, and only the rest of their earlier period for a CV, firma, other PT or village enterprise (BUMDes).

Enter the taxpayer, the tax year and the turnover, the same every month or month by month. It shows the tax for each month, the month the cumulative turnover passes the Rp 500.000.000, the year’s total and its share of the turnover. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the year’s final tax and whether you may use it, with the first months, while the other figures stay hidden until you unlock them with a Pro pass.

Who may use the final tax

The final tax is for taxpayers whose gross turnover in the year before was not over Rp 4.800.000.000, counted from all their business and professional income at home and abroad (PP 55/2022 arts. 57–58, as amended by PP 20/2026):

• Individuals and single-founder companies (perseroan perorangan): with no time limit; PP 20/2026 deleted the limits of art. 59.
• Cooperatives: four tax years from the year they registered; a cooperative registered before PP 20/2026 whose earlier period ends from 2024 keeps it up to tax year 2029.
• CV, firma, PT with more than one founder, BUMDes: no longer covered; those registered before PP 20/2026 took effect keep it until their earlier period ends: four tax years from registration (three for a PT), counted from 2018 for those registered before that year, and from 2022 for a BUMDes registered before PP 55/2022.

It is not for a taxpayer that chose the regular rates (that choice cannot be undone), a taxpayer whose turnover passed Rp 4.800.000.000 in an earlier year (it pays the regular rates in every later year, PP 55/2022 art. 61(2)), a single-founder company of a professional giving the same services, or an individual whose turnover, counted with their single-founder companies, passed Rp 4.800.000.000 in a year; those last two cases keep it to the end of tax year 2026 when they were still paying it under the earlier rules (PP 20/2026 art. II(1)(f)).

How the tax is worked out

Each month’s gross turnover, before discounts, is taxed at 0,5%. An individual pays nothing on the first Rp 500.000.000 of a year, counted cumulatively from the first month (UU 7/2021, Income Tax Law art. 7(2a); PP 55/2022 art. 60): the month the total passes it is taxed on the part above, and every later month in full. A husband and wife who file separately each have their own Rp 500.000.000, while the Rp 4.800.000.000 limit counts their turnover together (PMK 164/2023 art. 6). A company pays on all of its turnover. When the turnover passes Rp 4.800.000.000 during a year, the final tax still applies to the end of it, and the regular rates in every later year (PP 55/2022 art. 61).

Paying it

Pay each month’s tax yourself by the 15th of the next month, for each place of business; a payment validated by the bank counts as the monthly return, and a month with nothing to pay (an individual still within the Rp 500.000.000) needs no return. A buyer appointed to withhold tax takes 0,5% instead when you hand it the tax office’s certificate (Surat Keterangan) (PMK 164/2023 arts. 7–8).

Limitations

• Professional fees (doctors, lawyers, consultants, notaries, artists, influencers, agents and the like), income taxed abroad and income under another final tax (such as rent of land and buildings) are not under this tax: leave them out of the turnover; they still count toward the Rp4,8 billion limit.
• A company with certain income tax facilities (Income Tax Law art. 31A, PP 94/2010 or a special economic zone) and a permanent establishment (BUT) cannot use the final tax either (PP 55/2022 art. 57(2)(c)–(d)); the calculator does not ask about them.
• Whether a business is micro, small or medium for other programmes (licences, loans) is decided by other rules; this tax follows its own turnover limit.
• The regular income tax a business pays without the final tax is not worked out here.
• MySmartCoPilot is not a tax adviser: the result is an estimate from the regulations, not tax advice. Check a disputed case with a tax consultant or the tax office.

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